Tax Issues

NBAA's tax publications and related documents on this site are intended to provide you with an introduction to relevant U.S. Federal and state tax rules, Federal Aviation Regulations and other rules that impact business aviation. Since the materials are necessarily general in nature, they are no substitute for the advice of your legal and tax advisors addressing a specific set of facts that you may face.

Information on the applicable FAA, IRS and SEC regulations that a company must consider when making its aircraft available to employees for reasons not directly related to the business of the company. Learn More.